The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
No grāmatas satura
1.–3. rezultāts no 35.
306. lappuse
... evidence of the falsity of the deductions . The Government , however , is not limited to proof of additional net income by direct evidence . In an increas- ing number of cases unreported income has been es- tablished by circumstantial ...
... evidence of the falsity of the deductions . The Government , however , is not limited to proof of additional net income by direct evidence . In an increas- ing number of cases unreported income has been es- tablished by circumstantial ...
312. lappuse
... evidence that during the indict- ment period the defendant sold " protection " to those who desired to engage in the " handbook " business . Witnesses testified that they personally handed to the defendant at his junk yard sums ranging ...
... evidence that during the indict- ment period the defendant sold " protection " to those who desired to engage in the " handbook " business . Witnesses testified that they personally handed to the defendant at his junk yard sums ranging ...
316. lappuse
... evidence of seven meat peddlers , all of whom testified that during the year 1943 they paid overceiling prices for meat purchased from the Empire Packing Company , paying the excess in currency either to Chapman direct , or to his sales ...
... evidence of seven meat peddlers , all of whom testified that during the year 1943 they paid overceiling prices for meat purchased from the Empire Packing Company , paying the excess in currency either to Chapman direct , or to his sales ...
Saturs
Specific Problems | 13 |
TIONS | 29 |
Taxation of Corporate Distributions | 49 |
Autortiesības | |
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The American University Tax Institute Lectures: Papers Presented ..., 1. sējums Fragmentu skats - 1946 |
The American University Tax Institute Lectures: Papers Presented ..., 5. sējums Fragmentu skats - 1953 |
The American University Tax Institute Lectures: Papers Presented ..., 2. sējums Fragmentu skats - 1949 |
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aff'd amended American Bar Association amounts distributed apply assets bank basis capital gain cash cert certiorari Comm'r Commissioner Committee complete liquidation computing Congress Court held decision deduction defendant dends depreciation distributed in partial distributing corporation distribution in liquidation earnings and profits earnings or profits effect employee estate tax excess excess profits tax exchange exempt expenditures February 28 filing gain or loss Government grantor Helvering income tax interest Internal Revenue Code liquidating dividend ment net income October 21 old corporation operating loss P-H T.C. Memo paid partial liquidation partnership payment period poration preferred stock prior purchaser realized received Regulations result Revenue Act rule section 811 share shareholders split-off reorganization statute stock dividend stock or securities stockholders substantial supra Supreme Court surplus Tax Court tax law tax-free taxable dividend taxation taxpayer tion transaction transfer transferor Treasury tribution trust property United